Rye, New York, USA
The Dictaphone company, a successful manufacturer and distributor of business machines including their famous dictation units, entered the electronic calculator market in the 1969 and offered several desktop and portable models before withdrawing from the market in the mid-1970s.
The calculators were manufactured for them in Japan by Sanyo Corporation. It is not known if Sanyo marketed the same calculator under its own name in the United States, but the company likely marketed the same machines in Japan under the Sanyo name.
Source : classiccmp.org